Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 10 paragraph 32

Substitution of the original seller in successive group transactions

Schedule 10 paragraph 32 provides that where certain conditions are met, the withdrawal of group relief rules apply as if the seller in the earliest qualifying previous transaction were treated as the seller in the current relevant transaction.

• This paragraph modifies how the group relief withdrawal rules (paragraphs 13 to 31) apply in cases involving successive transactions.
• When specified conditions are satisfied, the identity of the seller for the purposes of those withdrawal rules is substituted.
• The seller in the earliest previous transaction that qualifies under paragraph 37 is treated as the seller in the relevant transaction under consideration.
• This ensures that the group relief withdrawal provisions trace back through a chain of transactions to the original seller, preventing avoidance through interposing intermediate group transfers.